A Consideration of Management Accounting from the Viewpoint of Time. 會計. 2012. 181. 6. 789-803
Mizushima Tamiya. The Position of Time Study in Management Accounting Research : The arrangement and development of eavlier literatures. Fukuoka University review of commercial sciences. 2011. 55. 4. 259-281
Issues in the modeling of time costing: based on the survey of earlier literatures. Journal of Faculty of Business, Marketing and Distribution. 2009. 9. 1. 55-65
Mizushima Tamiya. A Study of Time in Activity Accounting : Possibility and Limitation. Bulletin of Nakamura Gakuen University and Nakamura Gakuen Junior College. 2008. 40. 165-171